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2014 (1) TMI 107 - AT - Central ExciseCondonation of Delay – Delay of 35 Days – Held that:- Following COLLECTOR OF CENTRAL EXCISE Versus MM RUBBER CO. [1991 (9) TMI 71 - SUPREME COURT OF INDIA] - The delay is not in filing of appeal under Section 35E (4) after issue of Review order under Section 35 E(1), but is in issue of the order under section 35E(1) by the Board, that in terms of the provisions of Section 35 E(3), while the Committee of Chief Commissioners or the Board, in case of difference of opinion between the two chief Commissioner of the Committee can review the order passed by the Commissioner within a period of three months from the date of communication. The limitation period under section 35E(3) is the same, i.e three months from the date of communication of the order, irrespective of whether the order under section 35E(1), was issued by the committee of Chief Commissioners or in case of difference between the Chief Commissioners, by the Board – the delay is not condonable – Decided against Revenue.
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